The IRS does NOT send out unsolicited emails? Bogus email scams are back—including one involving payments allegedly rejected by Electronic Federal Tax Payment System. This email has a link that may donwnload malicious software? All unsolicited email claiming to be from either the IRS or any other IRS related components such as EFTPS, should be reported to phishing@irs.gov. If you have experienced monetary losses due to something of this nature, you will need to file a complaint with the Federal Trade Commission through their Complaint Assistant to make that information available to investigators. For more information, please contact me.